Conducto Law Office

Conducto Law Office We welcome your inquiries and are ready to discuss how we can assist you.

We are a full-service law firm handling a wide range of practice areas such as Civil, Criminal, Corporate Litigation, Real Estate Transfer and Estate Tax, Family Law, Labor Law, Business and Tax Consultancy, Data Privacy, and Regulatory Compliance For questions about our services, case evaluations, or to schedule a consultation, you can reach us at [email protected] or message us here on Facebook.

 #๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„ ๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น ๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ - ๐—ฆ๐˜‚๐—ฝ๐—ฟ๐—ฒ๐—บ๐—ฒ ๐—–๐—ผ๐˜‚๐—ฟ๐˜ ๐—ฅ๐˜‚๐—น๐—ฒ๐˜€ ๐˜๐—ต๐—ฎ๐˜ ๐—™๐—ผ๐—ฟ๐—ด๐—ฒ๐—ฟ๐˜† ๐—–๐—น๐—ฎ๐—ถ๐—บ๐˜€ ๐—ผ๐—ป ๐—ฎ ๐— ๐—ฎ๐—ฟ๐—ฟ๐—ถ๐—ฎ๐—ด๐—ฒ ๐—–๐—ฒ๐—ฟ๐˜๐—ถ๐—ณ๐—ถ๐—ฐ๐—ฎ๐˜๐—ฒ ๐—ถ๐˜€ ๐—ก๐—ผ๐˜ ๐—ฃ๐—ฟ๐—ฒ๐˜€๐˜‚๐—บ๐—ฒ๐—ฑ ๐—ฎ๐—ป๐—ฑ ๐— ๐˜‚๐˜€๐˜...
09/06/2026

#๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„ ๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น ๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ - ๐—ฆ๐˜‚๐—ฝ๐—ฟ๐—ฒ๐—บ๐—ฒ ๐—–๐—ผ๐˜‚๐—ฟ๐˜ ๐—ฅ๐˜‚๐—น๐—ฒ๐˜€ ๐˜๐—ต๐—ฎ๐˜ ๐—™๐—ผ๐—ฟ๐—ด๐—ฒ๐—ฟ๐˜† ๐—–๐—น๐—ฎ๐—ถ๐—บ๐˜€ ๐—ผ๐—ป ๐—ฎ ๐— ๐—ฎ๐—ฟ๐—ฟ๐—ถ๐—ฎ๐—ด๐—ฒ ๐—–๐—ฒ๐—ฟ๐˜๐—ถ๐—ณ๐—ถ๐—ฐ๐—ฎ๐˜๐—ฒ ๐—ถ๐˜€ ๐—ก๐—ผ๐˜ ๐—ฃ๐—ฟ๐—ฒ๐˜€๐˜‚๐—บ๐—ฒ๐—ฑ ๐—ฎ๐—ป๐—ฑ ๐— ๐˜‚๐˜€๐˜ ๐—ฏ๐—ฒ ๐—ฃ๐—ฟ๐—ผ๐˜ƒ๐—ฒ๐—ป

Can someone simply deny a marriage and have the marriage certificate erased from the records?

The Supreme Court recently said noโ€”not without strong proof.

In ๐™Ž๐™–๐™ฃ๐™ฉ๐™ค๐™จ ๐™ซ. ๐™‡๐™ค๐™˜๐™–๐™ก ๐˜พ๐™ž๐™ซ๐™ž๐™ก ๐™๐™š๐™œ๐™ž๐™จ๐™ฉ๐™ง๐™–๐™ง ๐™ค๐™› ๐™ˆ๐™–๐™ฃ๐™ž๐™ก๐™–, G.R. No. 265114, February 3, 2026, a woman asked the courts to cancel entries in a marriage certificate that showed she married a Japanese national in 2010. She claimed she never got married and that her signature on the certificate was forged. She said she only discovered the marriage record years later when she applied for a CENOMAR.

To support her claim, she presented witnesses who testified that she was elsewhere on the date of the alleged wedding. However, she failed to present stronger evidence such as employment records, expert handwriting analysis, or other independent proof that the signature was indeed forged. She also did not include the alleged husband as a party to the case.

Both the trial court and the Court of Appeals dismissed her petition, and the Supreme Court agreed.

According to the Court, a marriage certificate is an official government record and is presumed to be valid and authentic. Anyone claiming that it is fake carries the burden of proving forgery with clear and convincing evidenceโ€”not just personal denials or witness testimonies.

The Supreme Court emphasized that allegations of forgery must be supported by solid, independent evidence. Mere claims that "I did not sign it" are not enough to overturn an official document.

The Court also reminded the public that a petition to correct or cancel entries in civil records cannot be used as a shortcut to challenge the validity of a marriage.

Official documents enjoy a presumption of validity. If you claim that a document is forged, you must be prepared to prove it with strong and credible evidence. Follow us for more legal tidbits!

  Legal Explainer - ๐—ค๐—จ๐—ข๐—ฅ๐—จ๐— ๐—ค๐˜‚๐—ผ๐—ฟ๐˜‚๐—บ refers to the minimum number of members (for legislatures and non-stock coporations) or...
05/06/2026

Legal Explainer - ๐—ค๐—จ๐—ข๐—ฅ๐—จ๐— 

๐—ค๐˜‚๐—ผ๐—ฟ๐˜‚๐—บ refers to the minimum number of members (for legislatures and non-stock coporations) or voting shares (for stock corporations) required to legally conduct a session, meeting, transact business, and pass valid bills, resolutions, and ordinances.

Article VI, Section 16 (2) of the 1987 Constitution provides that "[a] majority of each House [of Congress] shall constitute a quorum to do business, ...."

For LGUs, Section 53 (a) of the Local Government Code of 1991 states that "[a] majority of all the members of the sanggunian who have been elected and qualified shall constitute a quorum to transact official business", and Section 49 (b) says "[i]n the event of the inability of the regular presiding officer to preside at a sanggunian session, the members present and constituting a quorum shall elect from among themselves a temporary presiding officer."

For stock corporations, the 'quorum' referred to in Section 52 of the Corporation Code is based on the number of outstanding voting stocks. For nonstock corporations, only those who are actual, living members with voting rights shall be counted in determining the existence of a quorum during members' meetings. Dead members shall not be counted. (๐™๐™–๐™ฃ ๐™ซ. ๐™Ž๐™ฎ๐™˜๐™ž๐™ฅ, G.R. No. 153468, August 17, 2006)

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 #๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„ ๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น ๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ - ๐™Ž๐˜พ: ๐™ƒ๐™ค๐™จ๐™ฉ๐™ž๐™ก๐™š ๐™–๐™ฃ๐™™ ๐™„๐™ฃ๐™ฉ๐™ž๐™ข๐™ž๐™™๐™–๐™ฉ๐™ž๐™ฃ๐™œ ๐™€๐™ฃ๐™ซ๐™ž๐™ง๐™ค๐™ฃ๐™ข๐™š๐™ฃ๐™ฉ ๐™—๐™ฎ ๐™ฉ๐™๐™š ๐™’๐™ž๐™›๐™š ๐™ž๐™จ ๐™– ๐™‚๐™ง๐™ค๐™ช๐™ฃ๐™™ ๐™›๐™ค๐™ง ๐™‡๐™š๐™œ๐™–๐™ก ๐™Ž๐™š๐™ฅ๐™–๐™ง๐™–๐™ฉ๐™ž๐™ค๐™ฃIn th...
03/06/2026

#๐—–๐—ผ๐—ป๐—ฑ๐˜‚๐—ฐ๐—ง๐—ผ๐—ž๐—ป๐—ผ๐˜„ ๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น ๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ - ๐™Ž๐˜พ: ๐™ƒ๐™ค๐™จ๐™ฉ๐™ž๐™ก๐™š ๐™–๐™ฃ๐™™ ๐™„๐™ฃ๐™ฉ๐™ž๐™ข๐™ž๐™™๐™–๐™ฉ๐™ž๐™ฃ๐™œ ๐™€๐™ฃ๐™ซ๐™ž๐™ง๐™ค๐™ฃ๐™ข๐™š๐™ฃ๐™ฉ ๐™—๐™ฎ ๐™ฉ๐™๐™š ๐™’๐™ž๐™›๐™š ๐™ž๐™จ ๐™– ๐™‚๐™ง๐™ค๐™ช๐™ฃ๐™™ ๐™›๐™ค๐™ง ๐™‡๐™š๐™œ๐™–๐™ก ๐™Ž๐™š๐™ฅ๐™–๐™ง๐™–๐™ฉ๐™ž๐™ค๐™ฃ

In the case of ๐™‚๐™–๐™ง๐™ง๐™ฎ ๐™‚๐™ค ๐™ซ๐™จ. ๐™‡๐™ฎ๐™ฃ๐™ฃ ๐˜พ๐™๐™–๐™ฃ-๐™‚๐™ค, G.R. No. 243647, November 18, 2025, the Supreme Court ruled that the wifeโ€™s actions, taken together, created a hostile and intimidating environment for the husband. Here, the wife has constantly led in family finances, maligns the husbandโ€™s reputation, manipulates their children to compel him to provide more, and refuses to fix the marriage through counseling and other interventions, which prompted the husband to file a petition for legal separation on the ground of grossly abusive conduct.

The Supreme Court, in deciding the case, defined grossly abusive conduct as acts committed by a spouse against the other spouse, the latterโ€™s child, or their common child which result in a hostile and intimidating environment for the other spouse, their children, and common children.

Accordingly, the Supreme Court granted the petition and remanded the case to the RTC for the dissolution and liquidation of the spousesโ€™ property and to determine the grant of custody and support of their children.

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 #๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ  #๐–๐จ๐ซ๐๐Ž๐Ÿ๐“๐ก๐ž๐–๐ž๐ž๐ค: ๐…๐จ๐ซ๐œ๐ž ๐Œ๐š๐ฃ๐ž๐ฎ๐ซ๐žForce Majeure is a French term which translates to โ€œ๐ฌ๐ฎ๐ฉ๐ž๐ซ๐ข๐จ๐ซ ๐Ÿ๐จ๐ซ๐œ๐žโ€, which ...
01/06/2026

#๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ #๐–๐จ๐ซ๐๐Ž๐Ÿ๐“๐ก๐ž๐–๐ž๐ž๐ค: ๐…๐จ๐ซ๐œ๐ž ๐Œ๐š๐ฃ๐ž๐ฎ๐ซ๐ž

Force Majeure is a French term which translates to โ€œ๐ฌ๐ฎ๐ฉ๐ž๐ซ๐ข๐จ๐ซ ๐Ÿ๐จ๐ซ๐œ๐žโ€, which refers to ๐š๐œ๐ญ๐ฌ ๐จ๐Ÿ ๐†๐จ๐ ๐จ๐ซ ๐ž๐ฏ๐ž๐ง๐ญ๐ฌ ๐ข๐ง๐๐ž๐ฉ๐ž๐ง๐๐ž๐ง๐ญ ๐ญ๐จ ๐ก๐ฎ๐ฆ๐š๐ง ๐ฐ๐ข๐ฅ๐ฅ. Under Article 1174 of the Civil Code, it pertains to events which could not be foreseen, or which though foreseen, were inevitable.

The Code likewise enumerated fire, war, pestilence, unusual flood, locusts, earthquake, or others which are uncommon that could not have reasonably be foreseen, as extraordinary fortuitous events, ๐œ๐จ๐ง๐ญ๐ซ๐š๐ซ๐ฒ ๐ญ๐จ ๐ญ๐ก๐ž ๐ฆ๐ž๐ซ๐ž ๐ฉ๐จ๐ฌ๐ฌ๐ข๐›๐ข๐ฅ๐ข๐ญ๐ฒ ๐จ๐ซ ๐ญ๐ž๐ง๐๐ž๐ง๐œ๐ฒ ๐ญ๐จ ๐š๐Ÿ๐Ÿ๐ž๐œ๐ญ the usual course of event.

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โ€‹โ€‹

๐™€๐™ž๐™™ ๐™–๐™ก-๐˜ผ๐™™๐™๐™– ๐™ˆ๐™ช๐™—๐™–๐™ง๐™–๐™ ! Conducto Law Office joins our Muslim brothers and sisters in celebrating the Festival of Sacrifice....
27/05/2026

๐™€๐™ž๐™™ ๐™–๐™ก-๐˜ผ๐™™๐™๐™– ๐™ˆ๐™ช๐™—๐™–๐™ง๐™–๐™ ! Conducto Law Office joins our Muslim brothers and sisters in celebrating the Festival of Sacrifice. May you and your loved ones have a joyful and blessed Eid al-Adha, and may your heart be filled with gratitude.

๐Ÿ“ข Pursuant to Presidential Proclamation No. 1264, Conducto Law Office will be closed on Wednesday, May 27, 2026, as our ...
26/05/2026

๐Ÿ“ข Pursuant to Presidential Proclamation No. 1264, Conducto Law Office will be closed on Wednesday, May 27, 2026, as our Muslim brothers and sisters celebrate Eid-al-Adha. ๐—ข๐˜‚๐—ฟ ๐—ป๐—ผ๐—ฟ๐—บ๐—ฎ๐—น ๐—ผ๐—ฝ๐—ฒ๐—ฟ๐—ฎ๐˜๐—ถ๐—ป๐—ด ๐—ต๐—ผ๐˜‚๐—ฟ๐˜€ ๐˜„๐—ถ๐—น๐—น ๐—ฟ๐—ฒ๐˜€๐˜‚๐—บ๐—ฒ ๐—ผ๐—ป ๐—ง๐—ต๐˜‚๐—ฟ๐˜€๐—ฑ๐—ฎ๐˜†, ๐— ๐—ฎ๐˜† ๐Ÿฎ๐Ÿด, ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ ๐—ณ๐—ฟ๐—ผ๐—บ ๐Ÿต:๐Ÿฌ๐Ÿฌ ๐—ฎ.๐—บ. ๐˜๐—ผ ๐Ÿฐ:๐Ÿฏ๐Ÿฌ ๐—ฝ.๐—บ.

 #๐˜พ๐™ค๐™ฃ๐™™๐™ช๐™˜๐™๐™ค๐™†๐™ฃ๐™ค๐™ฌ ๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น ๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ - ๐—ฅ๐— ๐—– ๐—ก๐—ผ. ๐Ÿฐ๐Ÿณ-๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ: ๐˜ฝ๐™„๐™ ๐™Ž๐™ž๐™ข๐™ฅ๐™ก๐™ž๐™›๐™ž๐™š๐™จ ๐™‹๐™ง๐™ค๐™˜๐™š๐™จ๐™จ ๐™›๐™ค๐™ง ๐˜พ๐™ก๐™ค๐™จ๐™ž๐™ฃ๐™œ ๐˜ฝ๐™ช๐™จ๐™ž๐™ฃ๐™š๐™จ๐™จ๐™š๐™จ ๐™–๐™ฃ๐™™ ๐˜พ๐™–๐™ฃ๐™˜๐™š๐™ก๐™ก๐™ž๐™ฃ๐™œ ๐™๐™–๐™ญ ๐™๐™š๐™œ๐™ž๐™จ๐™ฉ๐™ง๐™–...
25/05/2026

#๐˜พ๐™ค๐™ฃ๐™™๐™ช๐™˜๐™๐™ค๐™†๐™ฃ๐™ค๐™ฌ ๐—Ÿ๐—ฒ๐—ด๐—ฎ๐—น ๐—จ๐—ฝ๐—ฑ๐—ฎ๐˜๐—ฒ - ๐—ฅ๐— ๐—– ๐—ก๐—ผ. ๐Ÿฐ๐Ÿณ-๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ: ๐˜ฝ๐™„๐™ ๐™Ž๐™ž๐™ข๐™ฅ๐™ก๐™ž๐™›๐™ž๐™š๐™จ ๐™‹๐™ง๐™ค๐™˜๐™š๐™จ๐™จ ๐™›๐™ค๐™ง ๐˜พ๐™ก๐™ค๐™จ๐™ž๐™ฃ๐™œ ๐˜ฝ๐™ช๐™จ๐™ž๐™ฃ๐™š๐™จ๐™จ๐™š๐™จ ๐™–๐™ฃ๐™™ ๐˜พ๐™–๐™ฃ๐™˜๐™š๐™ก๐™ก๐™ž๐™ฃ๐™œ ๐™๐™–๐™ญ ๐™๐™š๐™œ๐™ž๐™จ๐™ฉ๐™ง๐™–๐™ฉ๐™ž๐™ค๐™ฃ

On May 19, 2026, the BIR has issued ๐—ฅ๐—ฒ๐˜ƒ๐—ฒ๐—ป๐˜‚๐—ฒ ๐— ๐—ฒ๐—บ๐—ผ๐—ฟ๐—ฎ๐—ป๐—ฑ๐˜‚๐—บ ๐—–๐—ถ๐—ฟ๐—ฐ๐˜‚๐—น๐—ฎ๐—ฟ ๐—ก๐—ผ. ๐Ÿฌ๐Ÿฐ๐Ÿณ-๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ, to simplify, standardize, and streamline the guidelines and procedures in the processing of applications for closure and/or cancellation of taxpayerโ€™s business registration with the BIR, pursuant to the implementation of R.A. 11976, otherwise known as the โ€œEase of Paying Taxes Actโ€.

Under the Circular, the taxpayer shall apply his application with the required documents, either electronically or manually, to the concerned Revenue District Office (RDO) where the taxpayerโ€™s Head or Branch Office is registered, or by sending using taxpayerโ€™s official email address to the RDOโ€™s official email address, or through the BIRโ€™s electronic registration facilities.

Likewise, the Circular mandates the surrender of Original Certificate of Registration, Authority to Print, Notice to Issue Invoice, Accreditation Certificate and Permit to Use, and Electronic Invoicing/Receipting System Certificate and Permit to Transmit, together with the filing of all final short-period tax returns covering the period from the beginning of the taxable year up to the date of closure. In the event of no business activity in such period, the taxpayer shall file zero returns. Failure to submit documentary requirements, shall make the taxpayer liable for all their tax obligations, including the filing of tax returns and payment of taxes, and penalties.

Tax law is one of Conducto Law Office's specializations. Schedule today to speak to our tax lawyers.

 #๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ  #๐‹๐ž๐ ๐š๐ฅ๐”๐ฉ๐๐š๐ญ๐ž: ๐’๐‚: ๐๐จ ๐“๐จ๐จ๐ฅ๐ฌ ๐๐ž๐ž๐๐ž๐ ๐Ÿ๐จ๐ซ ๐‹๐ž๐ ๐ข๐ญ๐ข๐ฆ๐š๐ญ๐ž ๐‚๐จ๐ง๐ญ๐ซ๐š๐œ๐ญ๐ข๐ง๐  ๐จ๐Ÿ ๐’๐ข๐ฆ๐ฉ๐ฅ๐ž ๐จ๐ซ ๐Œ๐š๐ง๐ฎ๐š๐ฅ ๐–๐จ๐ซ๐คThe Supreme Court r...
22/05/2026

#๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ #๐‹๐ž๐ ๐š๐ฅ๐”๐ฉ๐๐š๐ญ๐ž: ๐’๐‚: ๐๐จ ๐“๐จ๐จ๐ฅ๐ฌ ๐๐ž๐ž๐๐ž๐ ๐Ÿ๐จ๐ซ ๐‹๐ž๐ ๐ข๐ญ๐ข๐ฆ๐š๐ญ๐ž ๐‚๐จ๐ง๐ญ๐ซ๐š๐œ๐ญ๐ข๐ง๐  ๐จ๐Ÿ ๐’๐ข๐ฆ๐ฉ๐ฅ๐ž ๐จ๐ซ ๐Œ๐š๐ง๐ฎ๐š๐ฅ ๐–๐จ๐ซ๐ค

The Supreme Court ruled that the law ๐๐จ๐ž๐ฌ ๐ง๐จ๐ญ ๐ซ๐ž๐ช๐ฎ๐ข๐ซ๐ž ๐š ๐œ๐จ๐ง๐ญ๐ซ๐š๐œ๐ญ๐จ๐ซ ๐ญ๐จ ๐ฉ๐จ๐ฌ๐ฌ๐ž๐ฌ๐ฌ ๐›๐จ๐ญ๐ก ๐ฌ๐ฎ๐›๐ฌ๐ญ๐š๐ง๐ญ๐ข๐š๐ฅ ๐œ๐š๐ฉ๐ข๐ญ๐š๐ฅ ๐š๐ง๐ ๐ข๐ง๐ฏ๐ž๐ฌ๐ญ๐ฆ๐ž๐ง๐ญ ๐ข๐ง ๐ญ๐ก๐ž ๐Ÿ๐จ๐ซ๐ฆ ๐จ๐Ÿ ๐ญ๐จ๐จ๐ฅ๐ฌ, ๐ž๐ช๐ฎ๐ข๐ฉ๐ฆ๐ž๐ง๐ญ, ๐จ๐ซ ๐ฆ๐š๐œ๐ก๐ข๐ง๐ž๐ซ๐ข๐ž๐ฌ. To require both substantial capitalization and investment in equipment for all forms of contracting would be impractical and inconsistent with industry practice, particularly where the services contracted are ๐ง๐จ๐ง-๐œ๐จ๐ซ๐ž and ๐๐จ ๐ง๐จ๐ญ ๐œ๐ฎ๐ฌ๐ญ๐จ๐ฆ๐š๐ซ๐ข๐ฅ๐ฒ ๐ง๐ž๐œ๐ž๐ฌ๐ฌ๐ข๐ญ๐š๐ญ๐ž the use of significant tools or machineries.

In the recent case of ๐‘ซ๐’†๐’๐’†๐’“๐’‚ ๐’—. ๐‘ท๐’‰๐’Š๐’๐’Š๐’‘๐’‘๐’Š๐’๐’† ๐‘ญ๐’๐’“๐’†๐’Ž๐’๐’”๐’• ๐‘ด๐’Š๐’๐’๐’Š๐’๐’ˆ ๐‘ช๐’๐’“๐’‘., ๐‘ฎ.๐‘น. ๐‘ต๐’. ๐Ÿ๐Ÿ“๐Ÿ–๐Ÿ’๐Ÿ–๐Ÿ, ๐‘ต๐’๐’—๐’†๐’Ž๐’ƒ๐’†๐’“ ๐Ÿ๐ŸŽ, ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ“, the Supreme Court affirmed with modifications the Court of Appealsโ€™ pronouncement that MMA is an independent contractor and the true employer of petitioners. Here, Delera and Quiling filed a complaint for illegal dismissal with money claims case due to their floating status and failure of the parties to reach any settlement.

The Court holds that substantial investment in equipment is not indispensable for the performance of the tasks of a Feed Mill Bagger and a Pollard Stacker. What is determinative is that MMA has substantial capital, operates as an independent contractor, and the one that exercised the four-fold test of employment over petitioners, thereby meeting the requisites of legitimate job contracting under the law. Afterall, MMA is presumed to have complied with all the requirements of a legitimate job contractor considering the Certificate of Registration issued to it by the DOLE.

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 #๐‘ช๐’๐’๐’…๐’–๐’„๐‘ป๐’๐‘ฒ๐’๐’๐’˜  #๐‘พ๐’๐’“๐’…๐‘ถ๐’‡๐‘ป๐’‰๐’†๐‘พ๐’†๐’†๐’Œ: ๐‘ฎ๐’“๐’‚๐’—๐’† ๐‘ป๐’‰๐’“๐’†๐’‚๐’•๐’”๐†๐ซ๐š๐ฏ๐ž ๐“๐ก๐ซ๐ž๐š๐ญ๐ฌ refers to the crime of threatening another with the inflictio...
20/05/2026

#๐‘ช๐’๐’๐’…๐’–๐’„๐‘ป๐’๐‘ฒ๐’๐’๐’˜ #๐‘พ๐’๐’“๐’…๐‘ถ๐’‡๐‘ป๐’‰๐’†๐‘พ๐’†๐’†๐’Œ: ๐‘ฎ๐’“๐’‚๐’—๐’† ๐‘ป๐’‰๐’“๐’†๐’‚๐’•๐’”

๐†๐ซ๐š๐ฏ๐ž ๐“๐ก๐ซ๐ž๐š๐ญ๐ฌ refers to the crime of threatening another with the infliction upon the person, honor or property of the latter or of his family of any wrong amounting to a crime, punishable under Article 282 of the Revised Penal Code.

In the case of ๐˜๐˜ด๐˜ณ๐˜ข๐˜ฆ๐˜ญ ๐˜ท. ๐˜—๐˜ฆ๐˜ฐ๐˜ฑ๐˜ญ๐˜ฆ ๐˜ฐ๐˜ง ๐˜ต๐˜ฉ๐˜ฆ ๐˜—๐˜ฉ๐˜ช๐˜ญ๐˜ช๐˜ฑ๐˜ฑ๐˜ช๐˜ฏ๐˜ฆ๐˜ด, G.R. No. 265736, November 19, 2025, the Supreme Court ruled that ๐ง๐จ๐ง-๐ฏ๐ž๐ซ๐›๐š๐ฅ ๐ ๐ž๐ฌ๐ญ๐ฎ๐ซ๐ž๐ฌ ๐ฆ๐š๐ฒ ๐›๐ž ๐œ๐จ๐ง๐ฌ๐ข๐๐ž๐ซ๐ž๐ ๐ ๐ซ๐š๐ฏ๐ž ๐ญ๐ก๐ซ๐ž๐š๐ญ๐ฌ. Article 282 does not distinguish between threats performed through verbal and non-verbal gestures. Instead, what it punishes is the communication of a threat made with the intention of intimidating its recipient.

Here, following the case for damages filed against Israel due to the alleged construction defects on the building owned by Navez and Denonville, Israel would make threatening gestures โ€“ as if holding a gun and pulling the trigger and drawing a line across his neck with a hand. Both RTC and Court of Appeals affirmed MTCโ€™s decision finding Israel guilty beyond reasonable doubt of Grave Threats, however, the Supreme Court acquits him for failure of the prosecution to prove beyond reasonable doubt the mens rea in relation to Grave Threats under Article 282 of the Revised Penal Code.

Moreover, The Supreme Court sustained that ๐ญ๐ก๐ซ๐ž๐š๐ญ๐ฌ ๐ฐ๐ข๐ญ๐ก๐จ๐ฎ๐ญ ๐ฉ๐ž๐ซ๐ฌ๐ข๐ฌ๐ญ๐ž๐ง๐œ๐ž ๐š๐ซ๐ž ๐ง๐จ๐ญ ๐œ๐จ๐ง๐ฌ๐ข๐๐ž๐ซ๐ž๐ ๐†๐ซ๐š๐ฏ๐ž ๐“๐ก๐ซ๐ž๐š๐ญ๐ฌ. The CA and lower courts precisely failed to fully appreciate the context of Israelโ€™s gestures. It is not disputed that on the date he performed the gestures, he was nearly ran by Navez and Denonville. Hence, there is no evidence of his persistence in carrying out the threats made by his gestures.

โ€‹โ€‹ โ€‹โ€‹ โ€‹โ€‹โ€‹

 #๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ  #๐‹๐ž๐ ๐š๐ฅ๐”๐ฉ๐๐š๐ญ๐ž: ๐๐ˆ๐‘ ๐‘๐Œ๐‚ ๐๐จ. ๐Ÿ‘๐Ÿ–-๐Ÿ๐ŸŽ๐Ÿ๐Ÿ“The BIR has issued ๐‘๐ž๐ฏ๐ž๐ง๐ฎ๐ž ๐Œ๐ž๐ฆ๐จ๐ซ๐š๐ง๐๐ฎ๐ฆ ๐‚๐ข๐ซ๐œ๐ฎ๐ฅ๐š๐ซ (๐‘๐Œ๐‚) ๐๐จ. ๐Ÿ‘๐Ÿ–-๐Ÿ๐ŸŽ๐Ÿ๐Ÿ”, requi...
18/05/2026

#๐‚๐จ๐ง๐๐ฎ๐œ๐“๐จ๐Š๐ง๐จ๐ฐ #๐‹๐ž๐ ๐š๐ฅ๐”๐ฉ๐๐š๐ญ๐ž: ๐๐ˆ๐‘ ๐‘๐Œ๐‚ ๐๐จ. ๐Ÿ‘๐Ÿ–-๐Ÿ๐ŸŽ๐Ÿ๐Ÿ“

The BIR has issued ๐‘๐ž๐ฏ๐ž๐ง๐ฎ๐ž ๐Œ๐ž๐ฆ๐จ๐ซ๐š๐ง๐๐ฎ๐ฆ ๐‚๐ข๐ซ๐œ๐ฎ๐ฅ๐š๐ซ (๐‘๐Œ๐‚) ๐๐จ. ๐Ÿ‘๐Ÿ–-๐Ÿ๐ŸŽ๐Ÿ๐Ÿ”, requiring all online businesses, digital content creators, freelancers, and e-commerce merchants to display the new ๐‘ฉ๐‘ฐ๐‘น ๐‘น๐’†๐’ˆ๐’Š๐’”๐’•๐’“๐’‚๐’•๐’Š๐’๐’ ๐‘บ๐’†๐’‚๐’ ๐‘ฉ๐’‚๐’…๐’ˆ๐’† on their platforms. Acting like a digital verification checkmark, this badge allows the public to securely confirm a seller's tax compliance via an embedded QR code, while protecting sensitive information like home addresses and TIN numbers from public view.

The mandate applies to anyone generating income electronically, including vloggers, platform merchants, and online service providers. Taxpayers can generate this compliance badge free of charge through the BIRโ€™s Online Registration and Update System (ORUS). To ensure uninterrupted operations and maintain consumer trust, businesses are advised to secure and post their badges in highly visible sections of their pages. For assistance with your digital tax compliance, Conducto Law Office is here to guide you.

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